Планування діяльності служби внутрішнього аудиту

Abstract

У статті розглянуто питання, пов’язані з організацією системи управління служ- бою внутрішнього аудиту, одним з елементів якої є процес планування. Описано порядок стратегічного планування, формування переліку аудиторських завдань, застосування ризик-орієнтованого підходу для складання графіка проведення аудиторських завдань, розподілу часу і витрат на проведення аудиту та документування процесу планування.

The article deals with issues related to the organization of the internal audit service management system, part of which is a planning process. The author points out that applying of the international standards of professional practice of internal auditing affects on the effectiveness of the internal audit service and develops recommendations on the implementation of standard relating to business planning. In the article the main duties of the head of internal audit service in the planning process are determined. The general planning process is considered as a combination of four phases, which consist of preparation of audit assignments list, formation of audit assignments schedule, drafting of manning table and expenses budgets and reporting on completed work. The order of strategic planning and necessity of correlation between internal audit service work plan and company development strategic plans are described. Specific recommendations on how to determine the total list of audit objects, on the basis of all company business processes, separate units and subsidiaries, products, services, and activities are provided. The author recommends to use risk-based approach in the formation of the priority list of audit assignments in which the basis is a risk assessment and its impact on individual audit objects. In addition to the risks there are considered other factors that influence the formation of the audit assignments schedule. The author pays attention to the peculiarities of the timing and resources allocation for conducting audit assignments. The article provides a possible order of consideration, review and making adjustments to the plan of the internal audit and the terms and governing body that approves it. Documentation of the planning process and its main purpose are described. In the article individual sections that should be included in the overall work plan of the internal audit service are specified. In summary, the author stresses that the planning of the internal audit service is one of the key elements of the management system. If it has a risk-based forman, it can be affirmed that the internal audit of the company meets its definition and common standards.